Countries Without a Canadian Income Tax Treaty
Canada has one of the world's most extensive networks of bilateral income tax treaties, with agreements in force with approximately 95 countries. These treaties are designed to prevent double taxation, reduce withholding tax rates on cross-border dividends, interest, and royalties, and provide mechanisms for resolving international tax disputes. However, a significant number of countries — particularly across Africa, parts of Asia, most of the Caribbean and Central America, and the Pacific island nations — do not have a tax treaty with Canada. For residents of these countries who receive Canadian-source income, and for Canadians earning income in these jurisdictions, the absence of a treaty has important tax consequences. Where no treaty exists, Canada's Income Tax Act applies its default rules in full. This means a standard withholding tax (WHT) rate of 25% applies to dividends, interest, and royalties paid to non-residents of treaty-exempt countries. There is no reduced rate, no tie-breaker rule for dual residents, and no formal dispute resolution mechanism between the two countries' tax authorities. Important — Russia (suspended): Canada formally suspended its tax treaty with the Russian Federation effective November 18, 2024. Russian residents are now subject to the default 25% withholding tax rate. Additionally, Belarus, Tajikistan, and Turkmenistan repudiated the former USSR treaty and have never negotiated a replacement; they are also treated as non-treaty countries.
Here are all 102 countries without a Canadian tax treaty, written in paragraph form by region:
Africa (39 countries)
Canada does not have an income tax treaty with the following African nations: Angola, Benin, Botswana, Burkina Faso, Burundi, Cabo Verde, Central African Republic, Chad, Comoros, Democratic Republic of the Congo, Republic of the Congo, Djibouti, Equatorial Guinea, Eritrea, Eswatini, Ethiopia, Gambia, Ghana, Guinea, Guinea-Bissau, Lesotho, Liberia, Libya, Malawi, Mali, Mauritania, Mauritius, Mozambique, Namibia, Niger, Rwanda, São Tomé and Príncipe, Seychelles, Sierra Leone, Somalia, South Sudan, Sudan, Togo, and Uganda.
Americas (20 countries)
In the Americas, Canada has no tax treaty with Antigua and Barbuda, Bahamas, Belize, Bolivia, Costa Rica, Cuba, Dominica, El Salvador, Grenada, Guatemala, Haiti, Honduras, Nicaragua, Panama, Paraguay, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Suriname, and Uruguay.
Asia (21 countries)
Across Asia, Canada has no income tax treaty with Afghanistan, Bahrain, Bhutan, Brunei, Cambodia, Georgia, Iran, Iraq, Laos, Lebanon, Maldives, Myanmar, Nepal, North Korea, Qatar, Saudi Arabia, Syria, Tajikistan, Timor-Leste, Turkmenistan, and Yemen.
Europe (11 countries)
In Europe, Canada does not have a tax treaty with Albania, Andorra, Belarus, Bosnia and Herzegovina, Kosovo, Liechtenstein, Monaco, Montenegro, North Macedonia, Vatican City, and Russia — though it should be noted that Russia's treaty was in force until Canada formally suspended it on November 18, 2024, meaning Russian residents are now subject to Canada's default 25% withholding tax rate.
Oceania (11 countries)
In the Pacific region, Canada has no tax treaty with Fiji, Kiribati, Marshall Islands, Micronesia, Nauru, Palau, Samoa, Solomon Islands, Tonga, Tuvalu, and Vanuatu.
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In all of these countries, the absence of a treaty means that Canada's Income Tax Act applies its default rules in full — a standard withholding tax rate of 25% on dividends, interest, and royalties paid to non-residents, with no reduced rates, no tie-breaker rules for dual residents, and no formal dispute resolution mechanism between tax authorities.